The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1887-12-28

tS may De necessary TO pay the taxes ana
penalties and costs (the costs are fixed in
tho bill at nn aggregate of $3.50, with 5
per cent. added,) and to sell the same at
public auction, giving in CAGE of sale of
real estate proper title.
3. In case there is no bid for an
amount sufficient to cover the taxes and
costs on the land offered for sale, the
sheriff is directed to execute title for
tie land to the sinking fund commission
and to put them in possession. The
sheriff's decd is i'll ull cases, to be held as
prima facie evidence of q good title.
Action Tor the recovery OF such property
80 sold and conveyed aro barred ut the
expiration of two years from the date of
the sale and conveyance.
4. DofauitiDS taXpay ers may stop such
sales by paying to the sheriff the amount
OF taxes and costs named in the warrant,
with an affidavit setting forth the facts.
3. All the forfeited lands now on tho
record are to bo restored to the tax lists
with only the taxes for tho fiscal year be-
ginning November |, 1887, charged
against them.
d. Tho State ronounccs all title by
forfeiture for non-paymcnt of taxes to
each and overy of said parcels of land,
and will treat them hereafter as the lands
OF the former owner, his heirs or assigns;
but this ren,lnciation of title is upon tho
reservation and condition that the State
may hereafter collect by suit at law, or
| other legal method, from said lands a
sum equal to the aggregate amount Of all
annual assessments tor taxes, with the
pc altics that might and would have
n fssessed and charged against tho
lands in case the same had never
dprIp rpI 1p Nd fn ln,l.
and the retention of tue possession and
use OF said lands for ninety days after
tho approval Of this Act by said former
owner, his heirs or assigns, shall be
deemed sufficient evidence of his or their
acquicscence in and acceptance of tho
| reservations aI d conditions of said re-
nunciation Of title
Z. Tho sinking fund commission is
given the right ito compound with the
former owners, their heirs or assigns, for
all such taxes as described in last section
at one half part OF the whole sum so due,
without penalties, provided tho money
IL paid into the hands of said commits
sion on or before the expiration of one
year from date of approval of this Act,
and the receipt of said commission for
such part thereof shall discharge the
said taxpayer and his said land from any
further liability to the State on that ac.
count. The commission is aiSo author
lied TO bring actions against all ownors
OF forfeited lands for the full amount of
costs, taxes and penalties when such
lands have been conveyed ITO them by
the sheriff under the terms of this Act,
and any judgment obtained by them i'll
such suits is made lien upon the land
In question. The sale having been
effected the proceeds are to be applied,
first to the payment Of the taxes, costs
and penalties, and the surplus, if any, is
to be paid TO the former owners of tho
land.
This is in brief the bill as it passed
tho House. Tho synopsis given above
only gives M outline of the features
Should it become law (and there is
scarcely any doubt that it wilD it will
have to bo republlshed in full. An
amendment was adopted directing the
comptro)lcr-general to furnish copy of
the Act to zach county auditor aud
treasurer in the State.
The Last Day.
The General Assembly adjourned this
morning between 4 and o'clock, after
a month of solid work.
Yesterday was taken up in iisposing
of third reading bills. There are fifteen
second reading bills remaining on the
House calendar, which arc left over for
consideration next session. Most of the
members will leave for their respective
homes on the outgoing trains to-day.
They deserve the commen6ation Of the
State for tho able manner in which they
have dealt with questions of great public
moment.